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All Journal Inovator : Jurnal Manajemen JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Journal of Training and Community Service Adpertisi Journal of Artificial Intelligence and Digital Business Amkop Management Accounting Review (AMAR) Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Income Journal: Accounting, Management and Economic Research Jurnal Aplikasi Perpajakan Jurnal Akademik Pengabdian Masyarakat Ichsan Sidenreng Rappang
Yusuf, Yulia Yunita
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Faktor Fundamental dan Risiko Sistematis Terhadap Return Saham: Studi Pada Perusahaan Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Rais, Anisatun Humayrah; Br. Ginting, Crish Dayanti; Yusuf, Yulia Yunita; Hidayatullah, Andi Muh. Syukur
Income Journal: Accounting, Management and Economic Research Vol 3 No 2 (2024): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v3i2.78

Abstract

This research aims to analyze the influence of company fundamental factors as measured by return on equity, price earnings ratio, debt to equity ratio, earnings per share, and dividend payout ratio on stock returns through systematic risk. The population and sample in this study were 22 companies and 110 observations of companies in LQ45 listed on the Indonesia Stock Exchange for the 2019-2023 period. Data analysis in this study used multiple liner regression and the Sobel test. The research results show that the company's fundamental factors as measured by return on equity, price earning ratio, debt to equity ratio, earnings per share, and dividend payout ratio influence stock returns. Furthermore, the results of the Sobel test show that systematic risk is able to mediate the relationship between company fundamental factors as measured by return on equity, price earnings ratio, debt to equity ratio, earnings per share, and dividend payout ratio on stock returns..
Tax Amnesty Sebagai Moderator Pengaruh Perceived Behavioral Control Terhadap Wajib Pajak Yusuf, Muhammad; Menne, Firman; Yusuf, Yulia Yunita
INOVATOR Vol 9 No 1 (2020): MARET
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.271 KB) | DOI: 10.32832/inovator.v9i1.2975

Abstract

This study aims to examine and prove empirically: The role of tax amnesty as a moderator of the influence of perceived behavioral control on tax compliance. The focus of this research is whether tax amnesty can moderate perceived behavioral control towards increasing taxpayer compliance. The unit of analysis of this study is the corporate taxpayers at the North Makassar Pratama Tax Office who are participating in the tax amnesty program with a population of 610 taxpayers. Research respondents represented a sample of 90 corporate taxpayers. Determination of the sample using purposive sampling technique. The analytical method developed in this study is multiple regression analysis. The results showed that there was a positive and significant role of tax amnesty as a moderator on the effect of perceived behavioral control on tax compliance. This result also provides a clue that tax amnesty has a positive and significant influence in increasing taxpayer compliance.
TINJAUAN PELAPORAN SPT TAHUNAN DAN PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI PADA KPP PRATAMA MAKASSAR BARAT Adriansyah, Adriansyah; Zaimar, Fina Ruzika; Yusuf, Yulia Yunita; Rais, Anisatun Humayrah; Hidayatullah, Andi Muh. Syukur
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 7, No 2 (2025): Jurnal Pabean Volume 7 No 2, Juli 2025
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v7i2.657

Abstract

Penelitian ini bertujuan untuk menganalisis realisasi pelaporan SPT Tahunan Orang Pribadi tepat waktu dan realisasi penerimaan Pajak Penghasilan Orang Pribadi di KPP Pratama Makassar Barat pada periode 2019-2023. Penelitian ini menggunakan metode analisis deskriptif kuantitatif. Data penelitian diperoleh melalui teknik dokumentasi yang mencakup jumlah SPT Tahunan Orang Pribadi yang dilaporkan tepat waktu serta realisasi penerimaan Pajak Penghasilan Orang Pribadi selama lima tahun terakhir. Hasil penelitian menunjukkan bahwa realisasi pelaporan SPT Tahunan Orang Pribadi tepat waktu mengalami fluktuasi. Peningkatan signifikan terjadi pada tahun 2021 dengan pertumbuhan sebesar 43,54%, namun terjadi penurunan sebesar 12,39% pada tahun 2023 dibandingkan tahun sebelumnya. Hal ini mencerminkan adanya tantangan dalam meningkatkan kepatuhan wajib pajak orang pribadi. Sementara itu, realisasi penerimaan Pajak Penghasilan Orang Pribadi juga menunjukkan tren yang fluktuatif. Peningkatan tertinggi terjadi pada tahun 2020 dengan pertumbuhan sebesar 14,91%, namun penerimaan menurun tajam pada tahun 2021 dan 2022 akibat dampak pandemi COVID-19 terhadap aktivitas ekonomi individu. Pada tahun 2023, terdapat sedikit peningkatan sebesar 1,25%, meskipun jumlah penerimaan masih belum kembali ke tingkat sebelum pandemi. Hasil penelitian ini menunjukkan perlunya upaya peningkatan kepatuhan wajib pajak orang pribadi dan penguatan kebijakan fiskal untuk mendorong optimalisasi penerimaan Pajak Penghasilan Orang Pribadi.
DINAMIKA PENGANGGARAN DAERAH: ANALISIS PIERRE BOURDIEU TENTANG PERTARUNGAN POLITIK DAN KONFLIK KEPENTINGAN STAKEHOLDER Faisal, Andi; Adriansyah, Adriansyah; Yusuf, Yulia Yunita
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.119

Abstract

This study aims to analyze the dynamics of budgetary battles between the executive and legislative branches in North Toraja Regency, using Pierre Bourdieu’s theory of habitus and capital as the analytical framework. The regional budgeting process often becomes a battleground between two competing parties seeking favorable budget allocations to advance their political interests. Employing a qualitative case study approach, data were collected through in-depth interviews with local government officials, members of the regional legislature (DPRD), and community leaders directly involved in budget decision-making. The findings reveal that political actors both executive and legislative utilize political capital, social capital, and symbolic capital to advocate for their interests during the budgeting process, which frequently results in political compromises that sacrifice public needs. The use of habitus, shaped by local social and cultural experiences, also plays a significant role in shaping the perceptions and actions of political actors in the budgeting process. The study finds that regional budgeting in North Toraja is influenced not only by public needs but also by personal and group interests, leading to inefficient, non-transparent, and unaccountable budget allocations. This research contributes to a deeper understanding of regional budget dynamics and offers recommendations for improving transparency and accountability in the budgeting process.
FRAMEWORKS STRATEGIS SEBAGAI FONDASI GREEN BUDGETING: STUDI KASUS KABUPATEN TORAJA UTARA Yusuf, Yulia Yunita; Rais, Anisatun Humayrah; Adriansyah, Adriansyah; Faisal, Andi
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 1 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i1.142

Abstract

Strategic frameworks are a key component of the OECD Green Budgeting Framework, aiming to align fiscal policy with environmental sustainability. This study evaluates the implementation of strategic frameworks in policy documents in North Toraja Regency, including the Strategic Plan (Renstra), Strategic Environmental Assessment (KLHS), and the Regional Government Work Plan (RKPD). Using Krippendorff's content analysis approach, the study identifies key themes across three dimensions: semantics, pragmatics, and symbolic means. The findings reveal that although the policy documents reflect a commitment to sustainability, there are significant shortcomings, including the absence of measurable performance indicators, sufficient baseline data, and clear evaluation mechanisms. From a pragmatic perspective, program implementation is often hindered by a lack of cross-sectoral coordination and inadequate budget allocation. Furthermore, the analysis of symbolic means indicates that the information presented in the documents is more focused on administrative outputs rather than outcomes that reflect real impact. This study concludes that the strategic frameworks in North Toraja Regency need to be strengthened through more technical approaches, including the development of specific performance indicators, enhanced coordination among local government agencies, and the integration of data-based evaluation mechanisms. These recommendations are expected to improve the effectiveness of policy documents in supporting the sustainable implementation of green budgeting at the local level.
Pelatihan Fundamental Akuntansi : Langkah Awal Mengelola Keuangan dalam Bisnis Yusuf, Yulia Yunita; Zaimar, Fina Ruzika; Adriansyah, Adriansyah; Ridha, Achmad; Haruna, Hasisa
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 5 No. 1 (2025): Februari 2025
Publisher : ADPERTISI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62728/jtcsa.v5i1.643

Abstract

Abstract:  This community service activity aims to improve basic accounting literacy for Micro, Small, and Medium Enterprises (MSMEs). This training emphasizes understanding the fundamentals of accounting as a foundation in managing business finances. The method of implementing the activity is carried out through interactive lectures, simple transaction recording simulations, and group discussions. The results of the activity show an increase in participants' understanding of the importance of financial recording and basic skills in preparing simple financial reports. It is hoped that this activity will be the first step for MSMEs to manage their business finances in a more orderly and structured manner.  
Evaluasi Efisiensi Operasional dalam Pengelolaan Sampah Berkelanjutan: Studi pada ecoBali Recycling Adriansyah, Adriansyah; Yusuf, Yulia Yunita; Windarsari, Wiwin Riski
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2709

Abstract

Penelitian ini mengevaluasi efisiensi operasional ecoBali Recycling dalam pengelolaan sampah berkelanjutan di Bali, sebuah destinasi wisata yang menghadapi krisis sampah serius. Metode penelitian yang digunakan adalah deskriptif kualitatif melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa input operasional mencakup sampah dari berbagai sumber, tenaga kerja terampil, teknologi digital, peralatan mekanis, energi, serta dukungan komunitas. Output yang dihasilkan tidak hanya berupa material daur ulang, kompos, dan produk upcycling, tetapi juga pengurangan volume sampah ke TPA serta peningkatan kesadaran masyarakat melalui edukasi lingkungan. Manajemen waktu kerja fleksibel melalui lembur sukarela dan shift tambahan terbukti menjaga konsistensi layanan meski terjadi lonjakan volume sampah. Pelatihan intensif karyawan, penerapan sistem digital, serta kolaborasi dengan mitra lokal dan internasional memperkuat efisiensi operasional perusahaan. Dengan melayani lebih dari 2.100 pelanggan dan mengelola rata-rata 7 ton sampah per hari, ecoBali menunjukkan kinerja internal yang baik meskipun kontribusinya terhadap total sampah Bali masih di bawah 5%. Temuan ini menegaskan peran ecoBali sebagai model pengelolaan sampah berbasis efisiensi, teknologi, dan kolaborasi lintas pihak, serta memberikan kontribusi nyata pada penerapan prinsip circular economy di sektor pariwisata.
ANALISIS EFEKTIVITAS PENERIMAAN PENDAPATAN DAERAH KOTA MAKASSAR TAHUN 2024 BERDASARKAN DATA DJPK KEMENKEU Gaffar, Andi Nurrahma; Adriansyah, Adriansyah; Yusuf, Yulia Yunita; Faisal, Andi; Asmar, Asmar
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.274

Abstract

This study aims to analyze the effectiveness of regional revenue collection in Makassar City for the year 2024 based on official data from the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance of the Republic of Indonesia. The research employs a descriptive quantitative approach focusing on three main components of regional revenue: Local Own-Source Revenue (PAD), Transfers to Regions and Village Funds (TKDD), and Other Legitimate Revenues. The analysis is conducted by calculating the effectiveness ratio between budget realization and targets to assess the region’s fiscal performance. The results show that the overall effectiveness of Makassar City’s regional revenue reaches 82.46%, categorized as moderately effective. Specifically, PAD records an effectiveness of 67.41% (less effective), TKDD 104.77% (highly effective), and Other Legitimate Revenues 59.14% (ineffective). The dominance of TKDD in total revenue indicates a continued high fiscal dependence on the central government, while the relatively low contribution of PAD reflects weaknesses in tax administration and suboptimal digitalization of local financial systems. These findings emphasize that the current level of fiscal effectiveness does not yet reflect ideal fiscal independence. Therefore, the Makassar City Government needs to strengthen PAD enhancement strategies through digitalized tax collection, diversification of revenue sources, institutional capacity building, and performance-based fiscal transfer reforms. These efforts are expected to improve revenue effectiveness and promote sustainable fiscal independence.
Village Financial Reporting and Local Government Performance: The Mediating Role of Institutional Isomorphism Syachbrani, Warka; Idrus, Mukhammad; Yusuf, Yulia Yunita; Ahmad
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3249

Abstract

This study investigates the factors influencing the preparation and utilization of village financial reports and their impact on local government performance, emphasizing the mediating role of institutional isomorphism. Using a mixed-method sequential explanatory design, data were collected from 100 villages in South Sulawesi, Indonesia. The quantitative phase involved surveys distributed to village heads, treasurers, and financial staff, followed by qualitative interviews to deepen the understanding of identified factors. Data were analyzed using regression and thematic analysis. Results reveal that technical capacity, regulatory compliance, and institutional pressures significantly affect the use of financial reports in decision-making. Coercive, mimetic, and normative isomorphism mechanisms mediate the relationship between financial reporting and performance. The findings contribute to developing an institutional-based performance measurement model for village governments. This study provides practical recommendations for enhancing accountability, transparency, and effectiveness in village financial management.
ANALISIS KEBIJAKAN PAJAK KARBON INDONESIA DAN IMPLIKASINYA TERHADAP SEKTOR INDUSTRI Rais, Anisatun Humayrah; Yusuf, Yulia Yunita
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.460

Abstract

Penelitian ini bertujuan menganalisis desain dan implementasi kebijakan pajak karbon di Indonesia serta menilai implikasinya bagi sektor industri. Dengan menggunakan pendekatan kualitatif deskriptif melalui analisis dokumen dan kebijakan, studi ini menelaah regulasi utama seperti UU No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan dan Perpres No. 98 Tahun 2021 tentang Nilai Ekonomi Karbon, serta berbagai laporan resmi pemerintah dan literatur ilmiah terkait. Hasil penelitian menunjukkan bahwa kebijakan pajak karbon Indonesia memiliki kerangka regulasi yang kuat dan terintegrasi dengan instrumen Nilai Ekonomi Karbon, termasuk perdagangan emisi dan mekanisme offset. Namun, efektivitas kebijakan ini masih dipengaruhi oleh sejumlah faktor, seperti rendahnya tarif awal, kesiapan sistem MRV, serta resistensi industri terhadap potensi kenaikan biaya produksi. Analisis juga mengungkap bahwa pajak karbon dapat mendorong efisiensi energi, inovasi teknologi, dan peluang bisnis hijau melalui perdagangan karbon, meskipun membutuhkan dukungan regulasi yang konsisten dan kapasitas tata kelola yang memadai. Penelitian ini merekomendasikan penyusunan peta jalan yang lebih rinci, penyesuaian tarif secara bertahap, peningkatan kapasitas MRV, serta insentif transisi bagi industri guna memastikan implementasi pajak karbon berjalan efektif dan mendukung pencapaian target NDC serta strategi transisi menuju ekonomi rendah karbon.
Co-Authors Achmad Ridha Adriansyah Adriansyah Adriansyah Ahmad Andi Faisal, Andi Anisatun Humayrah Rais Asmar Asmar, Asmar Bahri, Nur Alim Br. Ginting, Crish Dayanti Firman Menne Gaffar, Andi Nurrahma Hasisa Haruna Hidayatullah, Andi Muh. Syukur Muhammad Yusuf Mukhammad Idrus Pratiwi Musa, Kartika Septiary Warka Syachbrani Windarsari, Wiwin Riski Zaimar, Fina Ruzika